Prize promotion rules in Europe, market by market

Prize competitions run under DPR 430/2001, one of the most demanding regimes in Europe; purchase-linked mechanics are standard but fully regulated

Prior filing with the ministry (MIMIT) at least 15 days before launch; bank guarantee for 100 % of the net prize value, 20 % for non-chance prize operations; the draw and the instant-win algorithm both validated in advance before a notary or Chamber of Commerce official

25 % withholding on the retail value net of VAT, borne by the organiser; VAT on goods prizes is not deductible, and a 20 % substitute tax applies where the prize sits outside VAT, such as vouchers and travel

Cash prizes prohibited; data on servers in Italy; promoters without an Italian establishment act through an Italian representative, with a fiscal representative mandatory for non-EU promoters

Milli Piyango permit, security of 110 % of the prize value, a permit fee of 15 % of that value and 30 % for imported prizes, an application at least 15 days ahead, a notarised draw, non-cash prizes only and 20 % transfer tax

Prize games (nagradna igra)

Approval from the games-of-chance authority at least 30 days ahead; the fee is 25 % of the prize fund and the rules run in a national daily at least 8 days before the start

20 % on the part of a prize above RSD 147,757, withheld by the organiser; the threshold is reindexed every February

Cash prizes are prohibited and a prize in kind may not be exchanged for money, so cashback cannot form part of the prize fund; Serbia entered the SEPA geographical scope in 2025, and the schemes went operational in May 2026 with the first banks connected

Regulated as a promotional lottery unless the mechanic is skill-based or entry genuinely requires no purchase at all

Permit from the regional tax administration (KAS); the authority has two months by law, and the rules of play need approval too

Flat tax above set exemption thresholds

A bank guarantee for the prize payout and a permit fee of 10 % of the prize pool, subject to a statutory minimum, are part of the application; running one unlicensed carries an administrative fine of five times the permit fee, plus personal criminal exposure under the fiscal penal code

Promotional draws (sorteios) are allowed

Municipal authorisation before the start, with the rules, a bank guarantee for the prizes in the amount and form set by the municipality, and a fee; usually 30 working days ahead

Stamp duty of 35 % on the gross prize value, 45 % for prizes in kind, payable by the promoter

No cash prizes, and the promotion runs for at most one year

Finance-ministry approval at least 30 days ahead plus 18 % of the prize fund before the start; the act of 2026, in force since July, also covers social-media giveaways; implementing rules are still awaited

Separate approval in the Federation and in Republika Srpska, with different levies of 6 % and 10 % of the prize fund; Brcko District excludes prize games from its gambling act

Prize games (nagradna igra); the prize fund is goods or services, cash prizes are not allowed

Finance-ministry approval through the ePorezna system at least 15 days before the start, plus 5 % of the prize fund to the Croatian Red Cross; the published rules must cite the approval

Tax-free for the winner: prizes from an approved promotional game are not treated as income

No cash prizes, and the prize fund is capped at €132,722.81 per game at market value

The lottery act prohibits lotteries and separately restricts prize competitions, with exemptions only for state, small charitable and private lotteries; none covers promotional draws. In practice the payment element decides: a draw participants pay for is likely a prohibited lottery, a free-entry sweepstake is largely unregulated

Purchase-linked and licence-free up to €2,500 of total prize value; €2,501 to €5,000 needs a Garda superintendent permit; above that only a District Court licence, available for charitable purposes only

None under the €2,500 exemption; a Garda superintendent permit up to €5,000 and a District Court licence above that, both applied for at least 60 days ahead

Winnings are generally not taxed as income for private winners; the VAT position of prize goods sits with the promoter and high-value prizes are confirmed with Irish tax advice

A brand cannot obtain the licence above €5,000, so the design has to stay under the threshold, use skill or use a free-entry route. The Gambling Regulation Act 2024 was partly commenced in February 2026; its lottery provisions are not yet operational, so promotional draws still run under the 1956 Act

Gambling has been banned since 2019 and the state lottery stopped as well; the act abolished the licensing regime, so no authority remains that could approve a draw. It contains no definition of a game of chance and no guidance on stake-free promotions, so the position is untested and we design without chance

Goods and promotional lotteries are allowed

Permit from the State Revenue Service, which took over the gambling inspectorate in April 2026; the state fee is 25 % of the prize fund, with the application two months ahead, or from 15 days ahead at 25 % plus €47

Tax-free for the winner: prizes from a properly authorised goods and services lottery are exempt from personal income tax

Approval and fee apply

Promotional prize games are expressly regulated and permitted with an authorisation from the gambling supervisor, which is notified 20 days before the draw and attends it

Prize games are regulated by the gambling act and need the authority's approval, publication of the rules in a daily paper and 5 % of the prize fund to the state budget

Trade-promotion games are permitted with an MGA permit, capped at €50,000 per event, €100,000 per month and €500,000 per year

An MGA permit is required, applied for at least 10 days before the start; the fee is the higher of €25 or 0.5 % of the total prize value. De minimis games, stake up to €1 and prize up to €100, are exempt

Confirmed per campaign with Maltese tax advice. From 1 October 2026 the gambling VAT exemption narrows, but low-risk games, which include commercial communication games, stay exempt

Check the permit requirement

Allowed, including purchase-linked draws, with no free-entry route; the exemption holds only while entry carries no surcharge or premium tariff

No licence and no prior filing with the DGOJ for a nationwide campaign; a regional campaign may need prior notice to the autonomous community. A gaming-activities tax applies instead

Withholding above a threshold; for prizes in kind the promoter pays a 19 % account payment, calculated on its own cost plus 20 % and due only above €300, and may pass it on to the winner if the terms say so

The gaming-activities tax is 10 % of the market value of the prizes offered. At state level it is self-assessed quarterly, in the month after each quarter ends, or within 30 days of the draw starting; a regional campaign follows the autonomous community's own form and deadline

Promotional campaigns (campanie promoțională); outside gambling law as long as no entry fee and no spending beyond the normal product price is required

The rules must be notarised before the start and a copy filed with the ministry; there is no ONJN opinion procedure for advertising draws

10 % withholding tax on the part of each prize above 600 lei, remitted by the organiser

If the mechanic requires a real stake it is gambling under a different act and needs a full licence, not an opinion

Purchase-required promotional games are permitted as long as the product costs participants no more than other customers; if it costs more, the game falls under the Lotteries Act

No permit. The Consumer Ombudsman supervises. A company cannot hold a lottery licence, so the design has to stay outside the Lotteries Act

The organiser pays 30 % lottery tax on the total prize value, filed and paid by the 12th of the second month after the tax month; nothing is due below €50 of tax in a month. Winners are exempt

A skill contest avoids the lottery tax but makes the prize taxable income for the winner; children must not be targeted with purchase-required draws

Purchase-linked entry is allowed under the code of conduct, up to €100,000 of prize value. What is prohibited is an entry fee or a price uplift: the product tied to the game may cost no more than the same product without it, and communication costs are capped at €0.45 per entry

No licence, but a code of conduct: campaigns with a prize pool under EUR 4,500 may run several times a year, larger ones once a year per product with at most 20 draws, capped at EUR 100,000

Gaming tax (kansspelbelasting) on prizes above €449, at 37.8 % since 1 January 2026, remitted by the organiser

Stay within the code limits: stepping outside them turns the promotion into an unlicensed game of chance under the Gaming Act, which the Kansspelautoriteit enforces

A purchase at the normal price is not a stake, so a purchase-linked draw needs no licence, no skill element and no free-entry route

No licence, but the organiser registers with the Danish Tax Agency before the game starts, once prizes exceed DKK 200 in cash or DKK 750 in goods

17.5 % winnings levy on the amount above DKK 200 in cash or DKK 750 in goods, withheld and paid by the organiser within 15 days

The levy catches every stake-free public prize game, the purchase-linked draw included. A genuine skill contest falls outside it, but then the prize is taxable income for the winner

Allowed without a free-entry route; small games run permit-free

Registration with the Tax and Customs Board above a set prize-fund threshold

22 % gambling tax on prize funds above €10,000; below that the prizes are taxed at the organiser as a gift, at 22/78 or 28.21 % in 2026, so staying under the threshold removes the registration, not the tax

Skill games stay permit-free only if the sole prize is another go at the game

No licence: a stake-free prize draw sits outside gambling law. Terms in Greek; notarisation is market practice, not a rule. Prizes carry 20 % tax after a tax-free allowance of €1,000 per prize, declared by the organiser. The language and notarial points are market practice we confirm locally

Purchase-linked draws are permitted; the ordinary purchase price is not a stake. It becomes gambling only if entry costs extra or runs through premium-rate numbers

None, but an annual return is filed. The 5 % levy under section 58(3) GSpG applies to prize games without a stake, and that includes a purchase-linked draw at the ordinary price

5 % on the announced prize value, payable by the organiser, filed by 20 January for the previous calendar year; nothing is due as long as the levy itself stays under €500 in a calendar year, which corresponds to prizes worth up to €10,000

Budget for the 5 %; a surcharge or a premium-rate route leads out of section 58(3) into the monopoly, not out of the levy

A pure chance draw is a prohibited lottery even when entry is free; a genuine skill element is the way

No general licence for advertising contests. The prohibition sits in the 1851 Lotteries Act and the Criminal Code, not in the 1999 Gaming Act

No specific prize levy; the position is confirmed per campaign

A free-entry route does not help here; the skill question has to be genuinely hard

Prize games (nagradna igra): without a stake this is not gambling under the Gaming Act

No gambling permit as long as no stake is required

Nothing up to €42; above that 25 % advance income tax on the whole prize, for prizes in kind on market value grossed up by 1.33333

Confirm per mechanic whether a normal purchase counts as a stake

Promotional prize games (nyereményjáték)

Since 1 Jan 2023 outside the Gambling Act: no notification, registration or notary; a licence (SZTFH) is only needed if the game qualifies as gambling (stake + prize + chance)

For prizes in kind the base is 1.18 times market value, carrying 15 % income tax plus 13 % social contribution, so roughly a third of the value, borne by the organiser

Since 2023 promotional draws sit outside the gambling act; the competition and consumer authorities supervise, not the gambling regulator

Purchase-bonus, advertising, knowledge and guessing lotteries run without a licence while entering or submitting an answer costs no more than three times the actual cost; prizes may not be cash

The carve-out for advertising games still refers to a law repealed in 2016, and a bill deposited in January 2026 would remove the dead reference. The prohibition is keyed to a financial stake, and whether a purchase at the normal price counts is unsettled, so promotions run with a free entry route and the rules certified by a huissier de justice

Lotteries and betting are a state monopoly; a promotion has to qualify as a promotional campaign, which needs no licence and carries 12 % tax above the personal exemption, MDL 29,700 in 2026

A purchase at the ordinary price is not a stake under the Gambling Act, so a purchase-linked draw is not gambling and needs no free-entry route

None for promotions without a stake. Permits for lotteries, bingo and poker go only to humanitarian or public-benefit organisations, and commercial gambling is reserved to the state monopoly, so a company cannot obtain one

The winner is taxed on random prizes above NOK 10,000, at 22 % of market value; the threshold is all or nothing, so a prize above it is taxed in full. Genuine skill prizes outside the winner's profession can be exempt

Any charge above the ordinary price, such as a premium-rate SMS, is a stake. Terms must be clear and easily accessible and must inform about any age limit; Norwegian is market practice

Short-term sales-promotion games are exempt from the Gambling Act (BGS Art. 1(2)(d), since 2019) when entry is only via purchase at market-conforming prices; no free-entry route required

No permit when the exemption applies

Prizes are subject to withholding tax where a single prize exceeds the exempt threshold, CHF 1,100 for prizes from 1 January 2026; this covers prizes in kind, not only cash, for which the promoter uses the notification procedure

Not a blank cheque: fair-trading law (UWG) still applies; the exemption is for short campaigns

A stake-free promotion sits outside both gambling and lottery law, but prizes are taxable income for the winner and the organiser withholds before handing over; wartime context, clarify locally

A stake-free promotion sits outside the gambling act altogether

None: a stake-free promotion sits outside the gambling act altogether. The National Revenue Agency has supervised gambling since the commission was dissolved in 2020

10 % final tax withheld and declared by the organiser; the low-value exemption, around €51 since the euro changeover on 1 January 2026, covers prizes in kind only, cash prizes are taxed from the first cent

Competition law bans a sale where the add-on depends on a draw, on collecting coupons or on solving a task, if the prize value significantly exceeds the price of the goods. The act sets no fixed limit; the competition authority assesses case by case

Consumer contests (spotřebitelská soutěž): a normal-price purchase is not a stake under the Gambling Act (186/2016), so purchase-linked chance is allowed; it is gambling only with an extra stake beyond the normal price

None as long as it is not gambling

Tax-free up to CZK 50,000 per prize; above that the whole prize carries 15 % withholding, deducted by the organiser

Rules relaxed versus the old lottery act; no free-entry route required

Promotional prize draws (jeux-concours) are permitted and may be purchase-linked; lawful as long as not an unfair commercial practice. The mandatory free-entry route was dropped in 2014

No permit and no filing; the deposit requirement was abolished in 2014. DGCCRF oversight, CNIL duties, the self-regulatory ARPP code, and the ANJ if a mechanic becomes gambling

No prize tax; winnings from a pure chance draw are not taxable income for private winners

Be transparent about the random draw; misleading or aggressive practices carry up to two years' imprisonment and a €1.5 m fine for companies, raisable to 10 % of average annual turnover

Permitted, including purchase-linked draws, subject to the transparency duty in section 6(1) no. 4 DDG and the fairness rules of the UWG; no free-entry route required

No permit, registration or notary, as long as no separate charge is made for the chance to win; normal postage or standard-rate transmission costs are not a stake, but a genuine participation fee makes the draw a licensable game of chance under the GlueStV

No prize tax; winnings are tax-free for private individuals unless the winner gives something in return to the organiser or acts professionally

An active cease-and-desist environment (Abmahnungen); unclear terms, badly structured marketing consent or a direct purchase appeal to children can trigger injunctions mid-campaign

Sales-promotion games sit under the unfair-competition act, not the gambling act, and a purchase at a market price is expressly part of the definition; the act sets out eight mandatory disclosures

Allowed, including purchase-linked draws; a purchase at normal price is not a stake, so no free-entry route is required

No lottery licence for the purchase-linked promotion. Genuine ticket-based lotteries do need one: from the Gaming Control Authority for large lotteries, from the municipality for small ones

Lottery tax applies to licensed lotteries, not to promotional prize games. Prizes stay outside income tax up to €200 per source, provided no more than six come from the same source in a tax year; prizes in kind up to €100 are not income at all. Above that the prize is taxable in the winner's hands and the winner declares it: the organiser does not withhold, it reports the payment in its annual return

A 2024 reform, in force since July 2025, bans gambling advertising outright. It does not cover ordinary brand prize draws, but it narrows how far a promotion may borrow gambling imagery

Consumer competition (propagačná súťaž): a purchase at the normal price is not gambling

Normally no notification or registration; transparency and information duties follow from consumer protection law and the rules on unfair commercial practices

Tax-free up to €350 per prize; above that 19 % withholding on the excess for cash prizes. Prizes in kind are declared by the winner and additionally carry the health contribution, 16 % since 1 January 2026; cash prizes taxed at source do not

Advertised prizes must actually be awarded, or it is an unfair practice

Permitted without a licence where the purchase price is unaffected by the draw and the promotion is a temporary marketing measure (Spelinspektionen, April 2025)

None for a free-entry draw, a skill contest or a price-neutral purchase-linked draw. Lottery licences are reserved for non-profits, so a company cannot obtain one

Chance-based winnings are tax-free for the winner; skill-contest prizes are taxable above SEK 1,800 and always if paid in cash

A stake, or a price uplift tied to entry, turns the draw into a lottery that no commercial company can license

A purchase at the normal price is not payment to enter, so a purchase-linked draw is already a lawful free draw; a paid-entry chance draw is an illegal lottery

No licence: the Gambling Act 2005 takes free draws and genuine skill competitions outside the licensing regime. The CAP Code governs how the promotion is advertised and run

Winnings generally untaxed for individuals; the VAT position of goods given as prizes sits with the promoter and is confirmed per campaign

In November 2025 DCMS published a voluntary code for prize-draw operators; compliance is expected from May 2026 and no legislation has followed. Northern Ireland runs on its own 1985 Order, amended in 2022 to align the purchase-at-regular-price rule with Great Britain